On December 12. 2021, an equity investment costing $80,000 was sold for $100,000. The investment was carried in the balance sheet at $75,000 and accounted for under the equity method. An error was made in which the total of the sales proceeds (.e.. $100,000) was credited to Investment in Equity Affiliate Assuming the error is discovered before the books are adjusted or closed in 2021, the journal entry to correct the error would include a debit to Investment in Equity Affiliate of: $20.000 $100,000 $25.000